Tuesday, May 26, 2020

Power of the Mother and Daughter Relationship Amy Tan’s...

Power of the Mother and Daughter Relationship Amy Tan’s Joy Luck Club In the novel, The Joy Luck Club, the author, Amy Tan, intricately weaves together the roles and experiences of Chinese mothers with their American born daughters. During a time of war, the mothers flee from China to America, leaving behind a past filled with secrets that unravel as their daughters mature. While sharing their difficulties, these mothers must be able to teach Chinese beliefs and customs to their daughters in a way that relates to American society. However, this is difficult because the daughters seek to identify themselves with their own American culture. A lack of understanding and knowledge amongst these societies exists between the mothers and†¦show more content†¦I [am] pure. I [have] genuine thoughts inside that no one [can] see, that no one [can] ever take away from me. I [am] like the wind, (Tan 53). This makes her invisible, strong, and assertive. As demonstrated throughout the novel, the strongest wind cannot be seen, (Tan 89). She had escaped without leaving a trace behind her. As the daughters grow, they portray certain characteristics similar to their mothers. Once Waverly learns how to play chess and competes against former champions, she uses her wind, which she inherited from her mother, to win all the games. She states: †¦I would clasp my hands under my chin†¦ in the delicate manner my mother had shown me for posing for the press. I would†¦twirl my chosen piece in midair as if undecided, and then firmly plant it in its new threatening place, with a triumphant smile [on my face], (Tan 100). Here Waverly uses her strong and invisible wind to outsmart her opponents. Although she does not realize it now, Waverly has inherited her mother’s characteristic of being an invisible, yet influential woman. Because the daughters do not understand what qualities they have inherited, they have become distant from their mothers. Trying to teach their daughters to strive for excellence only pushes them away. Suyuan Woo, another mother in the novel, and Lindo unceasingly compete amongst each other to determine whose daughter exhibits the most talent. In a conversation between these mothers, Lindo boasts:Show MoreRelatedAmy Tan: A Brief Biography757 Words   |  3 PagesAmy Tan is an American Chinese writer most notably known for her critically acclaimed novel The Joy Luck Club, amongst many others. Amy Ruth Tan was born on February 19, 1952, in Oakland California to John and Daisy Tan. Both of Amy’s parents were Chinese immigrants who fled from China to escape hardships. Amy’s mother, Daisy, divorced her abusive husband and left behind three daughters before immigrating to the United States and marrying Amy’s father, John. The marriage produced three children,Read MoreT he Joy Luck Club By Amy Tan1192 Words   |  5 Pageswomen has drastically changed throughout the ages. (CIS) The Joy Luck Club by Amy Tan portrays life in America and in China in the 1930’s for women. (GS1) When stories are true, there is more power behind them. (GS2) Novels need accuracy for the book to have feeling. (GS3) A rave-worthy novel needs truth to really draw the reader in. (thesis) Author Amy Tan accurately portrays life for Chinese women in the 1930’s and it enhances the power of the novel because the stories have true roots, the accuracyRead More Improving Mother/Daughter Relationships in Amy Tan’s Joy Luck Club1216 Words   |  5 PagesImproving Mother/Daughter Relationships in Amy Tan’s Joy Luck Club One day everything is going great, in fact things could not be better and then you say something and your friend turns to you and says â€Å"oh my god, you sounded just like your mother†.   That is when you freak out and think to yourself it is true I am turning into my mother.   This is every daughters worst nightmare come true.   When a young girl is growing up her mother always says and does things that the girl vows she will neverRead MoreTheme Of Sexism In The Joy Luck Club779 Words   |  4 Pages In her 1989 novel, The Joy Luck Club, Amy Tan hones into the narratives of four Chinese American immigrant families living in San Francisco. The novel is structured into four distinct, anecdotal sections: two dedicated to mothers and two dedicated to daughters. Tan’s approach to structure allows the interlocking stories between mother and daughter to place emphasis on the issue of sexism. The purpose of Tan’s novel is to highlight that, even though American and Chinese societies drastically differRead MoreAnalysis Of Amy Tans The Joy Luck Club1369 Words   |  6 PagesA Perspective of the American Dream The Joy Luck Club Was written by 1989 by Amy Tan, a first generation American born in 1952 to immigrant parents. Tan was raised by her mother, who had left kids back in China, and a father, who was a Baptist minister. She grew up in California and attended high school in Switzerland. At the age of 15 her brother and father died of a brain tumor. Tan perceives the American dream in the way that an Asian immigrant would, which would be to pass down what we know soRead MoreThe Struggles Faced in the Color Purple and the Joy Luck Club1856 Words   |  8 PagesThe Struggles Faced in The Color Purple and The Joy Luck Club A common bond of struggle links the novels The Color Purple by Alice Walker and The Joy Luck Club by Amy Tan. Rape, suicide, death, war, oppression, and racism invade the two novels. In The Color Purple, Celie overcomes racism, violence, and other issues to find dignity and love. In the Joy Luck Club, the daughters struggle for acceptance, love, and happiness. Though the characters endure many hardships they survive not only by not becomingRead More The Power of Love in Amy Tans Joy Luck Club Essay1448 Words   |  6 PagesThe Power of Love in Amy Tans Joy Luck Club      Ã‚   In Amy Tans The Joy Luck Club, Four pairs of mothers and daughters embark on the journey that is life.   Each young woman comes to realize how valuable the relationships with their mothers are.   As each daughter learns from her mother, she goes through the sometimes-painful process of trying to understand her enigmatic mother.   To finally unravel the mystery surrounding their mothers is to understand who they, themselves, really are.  Read More The Struggles Faced In The Color Purple And The Joy Luck Club1809 Words   |  8 Pages The Struggles Faced in The Color Purple and The Joy Luck Club A common bond of struggle links the novels The Color Purple by Alice Walker and The Joy Luck Club by Amy Tan. Rape, suicide, death, war, oppression, and racism invade the two novels. In The Color Purple, Celie overcomes racism, violence, and other issues to find dignity and love. In the Joy Luck Club, the daughters struggle for acceptance, love, and happiness. Though the characters endure many hardships they survive not only by not becomingRead More Relationships Between Mothers and Daughters in Tans The Joy Luck Club1457 Words   |  6 PagesRelationships Between Mothers and Daughters in Tans The Joy Luck Club â€Å"Now the woman was old.   And she had a daughter who grew up speaking only English and swallowing more Coca-Cola than sorrow.   For a long time now the woman had wanted to give her daughter the single swan feather and tell her, â€Å"This feather may look worthless, but it comes from afar and carries with it all my good intentions.†Ã‚   And she waited, year after year, for the day she could tell her daughter this in perfect AmericanRead MoreThe Joy Luck Club Socratic Seminar Questions1104 Words   |  5 PagesJia-yi (Jenny) Cen AP Literature and Composition 23 July 2015 The Joy Luck Club Socratic Seminar Questions The Joy Luck Club, by Amy Tan, exposes the paradoxical relationships between Chinese immigrant mothers and their American-raised daughters. Although both sides experience their own strife in life, the mothers are probably most notable for their struggle in assimilating to society. Given that they are the first generations to have contact with the unfamiliar culture, they must set foot onto the

Friday, May 15, 2020

Who Invented the Electoral College

Who invented the electoral college? The short answer is the founding fathers  (aka the framers of the Constitution.) But if credit is to be given to one person, it’s often attributed to James Wilson of Pennsylvania, who proposed the idea prior to the committee of eleven making the recommendation.   However, the framework they put into place for the election of the nation’s president is not only oddly undemocratic, but also opens the door to some quirky scenarios, such as a candidate who wins the presidency without having captured the most votes. So how exactly does the electoral college work? And what was the founder’s reasoning behind creating it? Electors, Not Voters, Pick Presidents Every four years, American citizens head to the polls to cast their vote for who they want to be President and Vice President of the United States. But they’re not voting to elect candidates directly and not every vote counts in the final tally. Instead, the votes go toward choosing electors that are part of a group called the electoral college. The number of electors in each state is proportionate to how many members of congress represent the state. For example, California has 53 representatives in the United States House of Representatives and two senators, so California has 55 electors. In total, there are 538 electors, which include three electors from the District of Columbia. It’s the electors whose vote will determine the next president. Each state establishes how their respective electors will be chosen. But generally, each party puts up a list of electors that have pledged to support the party’s chosen nominees. In some instances, the electors are legally obliged to vote for their party’s candidate. The electors are picked by the citizens through a contest called the popular vote. But for practical purposes, voters stepping into the booth shall be given a choice to cast their ballots for one of the party nominees or write in their own candidate. Voters wont know who the electors are and it wouldn’t matter either way. Forty-eight of the states award the entire slate of electors to the winner of the popular vote while the other two, Maine and Nebraska, divvy up their electors more proportionally with the loser potentially still receiving electors. In the final tally, the candidates who receive  the majority of the electors (270) will have been chosen as the next President and Vice President of the United States. In the case in which no candidates receive at least 270 electors, the decision goes to the U.S. House of representatives where a vote is held between the top three presidential candidates who received the most electors.  Ã‚   The Pitfalls of a Popular Vote Election Now wouldn’t it simply be easier (not to mention more democratic)  to go with a straightforward popular vote? Sure. But the founding fathers were fairly apprehensive about strictly letting the people make such an important decision regarding their government. For one, they saw the potential for a tyranny of the majority, wherein 51 percent of the population elected an official that 49 percent wouldn’t accept. Also keep in mind that at the time of the constitution we didn’t have a primarily two-party system the way we do now and so it can easily be assumed that citizens would likely just vote for their favored candidate of their state, hence giving entirely too much leverage to candidates from bigger states. James Madison of Virginia was particularly concerned that holding a popular vote would disadvantage southern states, which were less populated than those in the north.  Ã‚   At the convention, there were delegates were so dead set against the dangers of directly electing a president that they proposed having congress vote on it. Some even floated the idea of letting state governors vote to decide which candidates would be in charge of the executive branch. In the end, the electoral college was set up as a compromise between those who disagreed on whether the people or congress should elect the next president. A Far From Perfect Solution The somewhat convoluted nature of the electoral college can make for some tricky situations. The most notable, of course, is the possibility of a candidate losing the popular vote, but winning the election. This happened most recently in the 2016 election, when Donald Trump was elected president over Hillary Clinton, despite being bested by nearly three million votes — Clinton won 2.1% more of the popular vote. There are also a host of other very unlikely, yet still possible complications. For example, should the election end in a tie or if none of the candidates were able to garner a majority of electors, the vote gets tossed to congress, where each state gets one vote. The winner would need a majority (26 states) to assume the presidency. But should the race remain deadlocked, the senate selects a vice president to take over as acting president until the deadlock is somehow resolved. Want another one? How about the fact that in some instances electors aren’t required to vote for state winner and can defy the will of the people, a problem known colloquially as the â€Å"faithless elector.† It happened in 2000 when a Washington DC elector didn’t cast a vote in protest of the districts lack of congressional representation and also in 2004 when an elector from West Virginia pledged ahead of time to not vote for George W. Bush. But perhaps the biggest problem is that while the electoral college is considered by many to be inherently unfair and can thus lead to a number of unsatisfying scenarios, it’s unlikely that politicians will be able to do away with the system anytime soon. Doing so would most likely require amending the constitution to do away or to alter the twelfth amendment. Of course, there are other ways to get around the flaws, such as one proposal to have in which states can all collectively pass laws to hand all electors to the winner of the popular vote. While its far-fetched, crazier things have happened before.

Wednesday, May 6, 2020

The National Assembly - 1012 Words

On August 26, 1789, the National Assembly introduced the Declaration of the Rights of the Man and of the Citizen which proclaimed, â€Å"Liberty, property, security, and the right to resist to oppression†. The National Assembly had abolished feudalism and ended serfdom. It also took over church lands to pay off the national debt that France had acquired. This action alarmed many peasants who were devout Catholics. The National Assembly established civil equality among men and made more than half of the male population able to vote. Meanwhile, fear of royal troops started to spread, and many radical groups who wanted great changes started to form. The ancien regime had officially ended, and the National Assembly attempted to create a constitutional monarchy like England. They produced many changes and reform in France, and all was well until King Louis XIV, Marie Antoinette, and their family tried to escape the country for safety. The Flight to Varennes occurred in June, 1791. The royal family was eventually recognized and brought back to Paris. King Louis was now seen as a traitor and put under guarded arrest. The French Revolution brought new hope to other revolutionaries who had been defeated before. Other countries, like England, Germany, and Italy, who wanted change were inspired by the French Revolution. The National Assembly spent two years trying to create a new constitution for France. The new constitution was completed in September, 1791, and it was reluctantlyShow MoreRelatedThe People Of France And The National Assembly1388 Words   |  6 Pageshave endured many hardships as the result of several conflicting ideas being proposed about the National Assembly, our governing body, and its effectiveness in ruling our great nation. The people of France want structure, they want a sound government who will do right by them and will save them from starving with food and order. As our great Nation continues this struggle for power in the National Assembly, more and more rebellions have come to light. Just yesterday it was announced in the town’s squareRead More National Constituent Assembly Essay1555 Words   |  7 Pages To what extent did the reforms of the Constituent Assembly create discontent? The National Constituent Assembly solved some of Frances short term problems, but caused significant discontent due to its inability to resolve long term problems, that had been destroying France economically, politically and socially. There were some groups of society that were quite content with the reforms of the Constituent Assembly, such as a majority of the bourgeoisie, peasants who gained from the abolitionRead MoreNational Constituent Assembly1583 Words   |  7 PagesTo what extent did the reforms of the Constituent Assembly create discontent? The National Constituent Assembly solved some of Frances short term problems, but caused significant discontent due to its inability to resolve long term problems, that had been destroying France economically, politically and socially. There were some groups of society that were quite content with the reforms of the Constituent Assembly, such as a majority of the bourgeoisie, peasants who gained from the abolitionRead MoreNational And State Assembly Elections In Nepal1123 Words   |  5 PagesWe have seen nothing like this in Nepal in the past. I am talking about the upcoming national and state assembly elections. These elections might make or break democracy.        Ã‚   The make part is easy to figure out. The elections will  officially end the long political transition,  convert the country  de facto  from a unitary state to federal, and  mark the endorsement of the Constitution 2015 by the Madheshi parties.  Ã‚   The Madheshi parties had refused to endorse the new constitution until their demandsRead MoreReflection On The French Revolution1033 Words   |  5 Pagesexperience and I would certainly play it again if given the opportunity. While the contextual information of the game did follow fairly closely to the history of France during the Revolution, some of the actions we took as characters in the National Assembly were mildly off from what actually occurred in real life. As an indeterminate character, I was able to play a bit of all sides, from the conservative side, to the Feuillant, and even a bit of the Jacobin. This position was what allowed me toRead MoreQualitative Results Of The Ncdmbs Financial Accountability1138 Words   |  5 Pagesother than the Ministry of Petroleum Resources and the National Assembly. This controversy seemed to be a result of different interpretations of the law. While the stakeholders were relying on the literal meaning of accountability in line with its s takeholder features, the board was relying on the customs and practices of public agencies in Nigeria where budgets and financial reports were allegedly said to be only disclosed to the House of Assembly. Although a stakeholder has suggested that the board’sRead MoreEssay on French Revolution and the Creation of the National Assembly 792 Words   |  4 PagesThe French Revolution and the creation of the National Assembly Introduction The French Revolution was a critical era in the history of France and Europe that radically transformed the social and political aspects of the nation from the ancient monarchy system of government and feudal system, to the introduction of democracy. The French people drew their motivation from the American people who had already achieved the democratic institutions. As such, the Enlightenment age compelled individuals toRead MoreThe Role of Nigerian National Assembly in the Budget Process3201 Words   |  13 PagesTHE ROLE OF NIGERIAN NATIONAL ASSEMBLY IN THE BUDGET PROCESS A PAPER WRITTEN BY DANIEL OMOLEWA OGUNSOLA APRIL, 2009 Table of Contents 1. Executive Summary 3 2. Introduction 4 3. Balance of Budgetary Powers 5 4. The National Assembly in Nigeria’s Budget Process 7 4.1. Legal Framework 8 4.2. Institutional capacity 10 4.2.1 Effective Appropriation Committee Capacity 10 4.2.1 Establishment of a Budget Office 10 a. Journey So Far 11 b. Challenges 11 c. Prospects 11 4.3 Political WillRead MoreStrengthening Wales Institutional Capabilities1463 Words   |  6 Pagesthe importance of collaboration between service providers because it will force public bodies to work jointly and improve the public sector as a whole (National Assembly for Wales, 2013). This discussion about the delivery of public services has played a key role in changing the model of local government in Wales. According to the National Assembly for Wales (2013) local government in Wales has had four different systems throughout the years. The first one that remained in place until 1974 was basedRead MoreThe French Revolution And The Arab Spring1322 Words   |  6 Pagesdecentralized government, a system where the people represented the people; a democracy.1 The people of France began to make a push for such equality, and in August of 1789, the Declaration of Rights of Man and Citizen was put into place by the National Constituent Assembly, a step towards a constitution for France.2 France was also undergoing a significant change socially prior to the revolution. The wealthy members of the Third Estate began to form the revolutionary bourgeoisie, who by some accounts lead

Tuesday, May 5, 2020

Purchasing Management Click to Get Sample Report

Question: Write a report about the purchasing management. Answer: Introduction: The study shows the conceptualization of the various techniques used in purchasing management. The discussions of the report involves the process of selection of the suppliers and relative sourcing of the suppliers such as single, multiple, local and overseas sources. The study further shows the details of the purchasing costs involved in the project and implementation of information and communication technologies (ICT) for the purpose of managing activities related to purchasing operations. The study shows the justification of the order cycle of the customers and supplier selection criteria The organization selected for the purpose of study is Rolls-Royce Limited. The company is known for its elite class of British car models. The company later on started with the manufacturing of aero plane engines. The main operating areas of the company lies in civil defense, power systems and areas related to nuclear resources. Due to presence of wide variety of segments of the company, suppliers need to cope up with the variety of requirements of the company. The supply chain division of Rolls-Royce buys various commodities such as combustion and casings, compressors, turbines, corporate service and facilities management. The supplier of the company is based on the most potential individuals who engage themselves in fair trade policies along with transparent selection of the manufacturing parts. The company also engages in issuing notice to the suppliers regarding fair trade policies related to prevention of counterfeit parts into its products. The marine supply chain of the compan y is based on offshore supply service. Rolls-Royce is known for manufacturing one of a kind engine used in its Olympus and Concorde models. The primal competitor of the company is General Electric which is leading the market due to the cost effectiveness, efficiency and speed in their car models. Some of the other competitors of the company include UTC aerospace, Honeywell and Pratt Whitney. The goals and vision of the company is to provide the most advanced technological solutions in air as well as sea (The Rolls-Royce Story. 2016). Selection criteria of the suppliers According to Chai Ngai (2013), a company selects the suppliers based on the following criteria: Identification Process: This stage involves the preparing the list of potential suppliers. Performance assessment: The next stage followed by identification of the suppliers is based on the comparison of the available suppliers and selection of the potential supplier based on the information gathered. Approving the suppliers: This factor identifies the suppliers which are appropriate to take the orders. The sourcing of the eligible suppliers of the company is based on the nature of commodity which is being ordered as per requirement. Surveillance: The real time surveillance of the activities of the suppliers ensures improvement in the performance level. The rating system top select the suppliers is based on scorecard. An example of vendor scorecard and criteria for selection of the suppliers has been shown below as follows: Scorecard Dimension Explanation Weight A 100% B 75% C 50% D 25% F 0% Vendor Scores Costs/Pricing 30% 18% Terms of payment Vendor ranked based on terms of payment 15% B Pricing of products Comparing the pricing based on alternatives 10% 3.5% Less Than Average Average +/- 1.5% 3.5% More than Average 6% More Than Average 11% More Than Average C Pricing Metric Cost/Pricing 5% D Supply Chain 30% 17% Weighted Average Lead Time Duration from point of acceptance 15% D Response time of email for purchasing Time to respond to the emails 3% A Communication Quality - Purchasing Quality communication through mail 3% Clear Communication Moderate understanding of the responses Response difficult to understand A Flexibility Accommodation of additional business request 3% Ease of handling Special requests Moderate handling of special requests Special request not accepted C Late Orders Late purchase orders 6% 0 1+ A Quality 20% 10% QC Issues Definition of QC Issues Metric 10% A Quality Metric 2 Definition of Quality Metric 2 10% F Product Development 20% 17% PD Metric 1 PD Explanation 1 10% A PD Metric 2 PD Explanation 2 5% B PD Metric 3 PD Explanation 3 5% B Total 100% 62% Supplier Risk and implication on value The high risks are associated with the unique requirements of the products, irregular availability of the same are essential. The technology level of the supplier acts as a bottleneck to the company. The risk of storage of materials is also a matter of concern. According to Heese (2015), based on the variety of products of the company in several departments it will be most appropriate to select multiple sourcing of the suppliers. This form of sourcing is considered to be less risky and assures a continuous flow of the supply of required materials. This particular form of practice will ensure that multiple suppliers are dealt efficiently thereby avoiding the dependence on a single customer. Multiple sourcing also offers greater flexibility in terms of volume ordered for supply. As Rolls-Royce requires the products to be prepared for different segments, this form of sourcing ensures availability of core raw materials for the unique requirements. The new entrants in the supply market are given an opportunity with this particular form of sourcing (Dotoli Falagario 2012). Karljic Model The Kraljic matrix is a useful tool for making purchasing decision based on strategic positioning. The purchasing portfolio based on the Kraljic matrix is shown below as follows: Figure 1 Source: B.V. (2016) Purchasing goals and Internet communication technology The purchasing goals of Rolls-Royce are based on the best industry practice. The purchasing operations are worked together in global teams. The purchasing team ensures that the values are not compromising on the quality aspect. In order to effectively deliver the values, the company spends billions for the service and quality aspect. Rolls-Royce puts an augmented focus on the economic forces abiding the market before placing purchasing orders. The strategies are aimed to focus on a lean supply chain solution with significantly reducing the waste and adaptation of the most advanced technologies to stay cost competitive throughout the supply chain process (Purchasing, 2016). The process of communication at various levels of the purchasing decisions is driven by the Internet communication technology (ICT). The importance of ICT is due to three main factors. The first being it allows the companies to exchange important information with the trading partners in a foster and easier way than the traditional means of media. The second most important aspect of ICT has been seen in the cost-effectiveness of electronically enabled communication techniques such as facts and electronic data interchange. The aforementioned technology also allows the company to customize the availability of information that is relevant to the specific trading partners. This allows the trading partners to obtain the most relevant knowledge on the computer systems (Prajogo Olhager 2012). The Internet communication model to facilitate the purchasing performance has been shown below as follows: Figure 2: Internet Communication Model (Source: Bascand, 2013) According to Wisner Leong (2015), the use of Internet communications technology for the purpose of effective supply-chain management in Rolls-Royce the participants involved in the purchasing decision can effectively communicate about the orders. It is considered as more convenient, cheaper and the trading partners can shared the real-time information without mentioning about specific time, date and type of information shared between them. The use of Internet communications technology in Rolls-Royce important integrated the various supply chain activities through enterprise resource planning, customer relationship manager and supply relationship model (Sharif et al., 2013). As discussed by Prajogo Olhager (2012), the enterprise resource planning refers to the amalgamation of the various departments of the supply chain such as procurement of raw materials, purchasing, planning and vendor sourcing. With ICT the aforementioned activities becomes not only easier to implement but also monitor the same. Hence managing of resources, operations, logistics and customers requires immediate access to data and information that only information technology can offer. Supply-chain of Rolls-Royce needs to meet the challenges of the present and future. Some of the important aspects of supply-chain decisions influence the sustainability, consumer safety, and supply chain security, legal and ethical behaviors. These are not only expected or demanded by consumers and the government worldwide, these are the factors which can only be effectively managed, monitored and realized through effective use of Internet communication technology. Even at the lowest levels of Rolls-Roy ce the individual supply-chain managers are tested for measuring performance, improving supply chain visibility and managing relationships with the vendors are dependent on the information technology. Therefore it is crucial for the company to maintain a healthy relationship with the information technology department of Rolls-Royce for making the supply-chain more responsive globally. The most important aspect of the Internet communication technology is related to the fact that ensures the company to make the fastest purchasing decisions (Fitzsimmons Fitzsimmons 2013). Cost analysis Total cost ownership Cost analysis of the company is done with various cost management tools. Total cost ownership (TCO) is one such concept which can identify the several costs related issues. This allows the company to know about the requirements of the cost involved in the supply chain activities. This approach of costing not only considers the purchasing price but it also includes cost related inbound transportation, follow-up, administrative expenses and expediting. it also takes into consideration cost related to inspection and testing of the raw materials before it arrives for assembling. Several other factors such as downtime, storage, warranty, customer returns and service cost is also estimated in this particular approach. The main objective of the total cost of ownership is not only to compare the prices but it also determines areas to minimize the cost and lowering the cost of each cost element as much as possible (Monczka et al., 2015). According to this model the total cost of ownership is only a part associated procuring a service. The major focus of this approach is to identify those costs, which directly affect the decision-making process in the supply-chain activities. Hence, this particular model is applicable to highlight the cost reduction opportunities and improve the evaluation and selection criteria of the suppliers (Al-Alawi Bradley, 2013). Activity-based costing This particular costing system is most appropriate for meeting the costing requirements of the diversified segments existing in Rolls-Royce. The traditional approach of cost accounting ideally considers only the direct costs, which are associated to the actual expenditures. Activity-based costing method identifies the cost drivers for the various indirect costs and tries to translate them into direct costs. The main challenge of this approach lies in identification of the various indirect costs and putting them into cost activity pool of the cost drivers. The manufacturing costs of the company are segregated costs, which respond to the changes in unit level activities i.e. changes based on the quantity produced. It also comprises of the batch level activities which are directly related to total number of batches of the units produced. Lastly the manufacturing overhead takes into account the product level activities, which proved to be beneficial for all the units of the equipments (S chulze Ewering, 2012). The models of activity-based costing based on the transformation process of the various indirect costs are shown below as follows: Figure 3: Activity Based Costing (Source: Activity Based Costing Knowledge Beyond, 2016) Activity-based costing can be beneficial for facilitating a better marketing mix, accurate prediction of costs, tracks the requirement based on the changes in quantity produced, changes in cost due to organizational structure and identifying the cost activities of the different work processes. This particular method of costing is often useful to know the reason behind poor financial performance of an organization (Mansor et al. 2012). Conclusion The purchasing activity discussed in this report has a critical role for achieving a sustainable future for Rolls-Royce limited. The ease of procurement and selection of suppliers will ensure that the organization is able to achieve the best manufacturing process in the car making industry. Due to the variety in the services and strategic considerations multiple sourcing is best suited to meet the procurement goals. From the various findings of this can be stated that the sourcing criteria of the company gives a major focus on the quality of the parts used in its manufacturing process. Internet communication and technology can further enhance the decision-making process the purchasing operations. The advent of advanced technologies such as RFID tags and GPS tracking system ensures a real-time communication with the suppliers and electronically monitor the enterprise resources. The cost analysis section of the report considers two major costing tools. The total cost of ownership appro ach is not only useful track the opportunities for cost reduction but also aids the selection criteria of the suppliers. The activity-based costing ensures the appropriate translation of the indirect expenses of the various supply chain costs thereby providing a fair cost analysis. Reference list Activity Based Costing | Knowledge Beyond. (2016). Knowledge Beyond. Retrieved 11 June 2016, Al-Alawi, B. M., Bradley, T. H. (2013). Total cost of ownership, payback, and consumer preference modeling of plug-in hybrid electric vehicles. Applied Energy, 103, 488-506. Bascand, G. (2013). Household use of information and communication technology: 2012. B.V. (2016). Kraljic Model - Knowledge Center. 12manage.com. Retrieved 11 June 2016, Chai, J., Liu, J. N., Ngai, E. W. (2013). Application of decision-making techniques in supplier selection: A systematic review of literature. Expert Systems with Applications, 40(10), 3872-3885. Dotoli, M., Falagario, M. (2012). A hierarchical model for optimal supplier selection in multiple sourcing contexts. International Journal of Production Research, 50(11), 2953-2967. Fitzsimmons, J., Fitzsimmons, M. (2013). Service management: Operations, strategy, information technology. McGraw-Hill Higher Education. Heese, H. S. (2015). Single versus multiple sourcing and the evolution of bargaining positions. Omega, 54, 125-133. Mansor, N. N. A., Tayles, M., Pike, R. (2012). Information Usefulness and Usage in Business Decision-Making: An Activity-Based Costing (ABC) Perspective. International Journal of Management, 29(1), 19. Monczka, R., Handfield, R., Giunipero, L., Patterson, J. (2015). Purchasing and supply chain management. Cengage Learning. Prajogo, D., Olhager, J. (2012). Supply chain integration and performance: The effects of long-term relationships, information technology and sharing, and logistics integration. International Journal of Production Economics, 135(1), 514-522. Prajogo, D., Olhager, J. (2012). Supply chain integration and performance: The effects of long-term relationships, information technology and sharing, and logistics integration. International Journal of Production Economics, 135(1), 514-522. Purchasing. (2016). Rolls-royce.com. Retrieved 10 June 2016, Schulze, M., Seuring, S., Ewering, C. (2012). Applying activity-based costing in a supply chain environment. International Journal of Production Economics, 135(2), 716-725. Sharif, A. M., Alshawi, S., Kamal, M. M., Eldabi, T., Mazhar, A. (2013). Exploring the role of supplier relationship management for sustainable operations: an OR perspective. Journal of the Operational Research Society, 65(6), 963-978. The Rolls-Royce Story. (2016). Rolls-roycemotorcars.com. Retrieved 10 June 2016, Wisner, J., Tan, K. C., Leong, G. (2015). Principles of supply chain management: a balanced approach. Cengage Learning.